Awards Management Team

What We Do

The Sponsored Programs Services Award Administration Team provides University-wide support for all award management tasks. Primary responsibilities include:

  • Assist Research Community
  • Assist with creating invoices for agencies when applicable
  • Complete agency required interim and final financial reporting
  • Ensure all closing activities are complete prior to inactivating awards in Workday.
  • Follow up on past due receivables for Sponsored Program Accounts
  • Input subcontract invoices into Workday
  • Keep the official grant file
  • Monitor and correct F&A imbalances (overage, shortages)
  • Monitor award management using Workday reports
  • Monitor award setup reports, for accuracy
  • Monitor awards for compliance
  • Monitoring the Workday unallowable expense report
  • Process 3rd party and manual entered cost share journals
  • Process award corrections as needed
  • Process financial documents
  • Process spars when applicable
  • Provide university wide training related to Sponsored Projects
  • Reconcile revenue expense imbalances on awards
  • Responding to sponsor requests
  • Review and approve if applicable, expenditure transfers concerning sponsored agreements
  • Review and monitor sponsored agreements from execution through closeout

Work with departments and agencies on closeout processes and requirements

Who We Are

Manager

Kim Akin

Team One – All colleges and units except those listed below

Jesse Sundet

Heather Marosy

Jovan Jordan

Team Two – CAHNRS

Tammy Olson

MiMi Sproul

MB Welch

Team Three – Vet Med, Medical Schools, Global Campus, International Awards (US Aid)

Dannie Hopkins

Amanda Gibson

Mac Rebmann

Subcontracting Coding and Closing Team

Hailey Christy

Org chart

Contact us

Managing Expenses

The Principal Investigator (PI) and department/local level managing unit assume primary responsibility for ensuring transactions posted to sponsored accounts comply with: 

  • The terms and conditions of the award
  • Washington State University policies
  • Federal regulations 

The PI is responsible for confirming that transactions align with the scope of work and meet the requirements of allowability, allocability, reasonableness and consistency in the treatment of costs. The PI provides approval of transactions and coordinates the posting of transactions with the department/local level managing unit. The department/local level managing units provides regular and ongoing reconciliations of accounts to ensure sponsored expenditures are posted correctly.

Closeout Timeline

Closeout Checklist

Sub Award Closeout and Final Release

Overdraft Calculator

Transactions on Federal awards are governed by “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards; Final Rule” published by the Office of Management and Budget (OMB).  Additionally, Federal contracts may be subject to the Federal Acquisition Regulations (FAR)

Washington State University must comply with the Cost Accounting Standards (CAS) located at 48 CFR 9905.501, 9905.502, 9905.505, and 9905.506. The purpose of the CAS is to ensure consistency in: 

  • Estimating, accumulating, and reporting costs (CAS 501) 
  • Allocating costs incurred for the same purpose in like circumstances (CAS 502) 
  • Accounting for unallowable costs (CAS 505) 
  • Cost accounting periods (CAS 506)

The Washington State University BBPM:40  is another resource for anyone responsible for managing sponsored funds. It provides guidance for appropriately budgeting expenditures of Federal or Non-Federal sponsored awards, whether they are directed toward research, training, or other purposes. The guidance helps with assessing the allowability, allocability, reasonableness, and consistent application of expenditures to ensure compliance with Federal regulations and sponsor requirements. 

The Award Management team assumes the primary responsibility for preparing and submitting invoices. As part of this process, they provide a general compliance review of transactions for allowability, allocability, reasonableness, and consistency based on the terms of the award.

  1. Allowable under both the provisions of federal guidance and the terms of a specific award
  2. Allocable: the expense can be associated to a project with a high degree of accuracy
  3. Reasonable: the cost reflects what a “reasonably prudent person” would pay in a similar circumstance
  4. Consistent: charges as direct expense (versus an indirect cost). Note that certain types of projects constitute exceptions to the consistency requirement.
    1. Direct Expenses: An expense that can be identified specifically with a particular sponsored project or other activity with a high degree of accuracy
    1. Indirect Costs: Sometimes referred to as facilities and administrative (F&A) costs or overhead and cannot be easily identified with a particular sponsored project.

Unallowable Costs

It is the Principal Investigator’s (PI) responsibility to comply with all the financial terms and conditions of an award.  This includes ensuring that costs are correctly charged to the restricted account according to the sponsor-approved project budget and the terms and conditions of the award.  Unallowable costs must not be charged directly or indirectly to a sponsored award or a related [cost share] account. Expenses are unallowable if they:

  • Do not comply with allowability, allocability, and reasonableness requirements in the OMB Uniform Guidance, Subpart E – Cost Principles
  • Do not comply with the terms and conditions of the sponsored award, or Washington State University Policy
  • Cannot be associated to a project with a high degree of accuracy
  • Are for restricted purchases without proper authorization from the sponsor and/or the University
  • Are not incurred during the period of the award
  • Are not being treated consistently to similar expenses for the same purpose and like circumstance (e.g. the recovery of indirect costs as direct costs)

Following is a quick reference list for some types of unallowable expenses. The sponsoring agency may have additional restrictions which should be noted on the award document. PIs should contact SPS for any questions that they may have.

  • Advertising and public relations
  • Alcoholic beverages
  • Convocations or other events related to instruction
  • Donations
  • Entertainment
  • Fines and penalties
  • Fully depreciated assets or assets gifted by the federal government
  • General purpose equipment, buildings, and land
  • Housing and personal living expenses
  • Insurance and indemnification
  • Legal costs
  • Lobbying
  • Memberships in any civic or community organization
  • Royalties or patents

Cost Share Overview FAQ

Matching funds are a specific type of cost sharing, typically used when a sponsor requires the grantee to “match” the sponsor funding according to a specified ratio. In practice, the terms “cost sharing” and “matching” are often used interchangeably.

  • Cost Sharing by Washington State University is provided in circumstance where the guidelines of a sponsoring agency have delineated it as a requirement in the specific program announcement.
  • Cost Sharing has a significant financial impact on the unit providing the funds and on the University as a whole.
  • By minimizing cost sharing where not necessary, WSU: Is able to make more money available to fund cost sharing where it is required to be a viable proposal;
  • Reduces the time faculty and administrators must spend on tracking and documenting cost sharing;
  • Lessens the university’s exposure to audit findings caused by insufficient or improperly documented cost sharing; and
  • Curtails impacts on WSU’s facilities and administrative rates.
  • The university’s decision to authorize the use of internal resources to supplement funding of a sponsored project is based on the availability of funds and the relevance of the project in furthering the mission and goals of Washington State University. 

WSU doesn’t want us to cost share unless it is required by the sponsor

There are a couple of reasons why we shouldn’t cost share:

  • The Uniform Guidance requires that funding opportunities must specifically state if cost sharing is to be used as a review criteria. Unless specifically stated, cost share is not a factor in the award decision, making it, essentially, a waste of university resources.
  • The amount of funds the University has available for cost share is limited, so those funds should be used only when absolutely necessary.
  • The amounts we cost share are factored into our negotiated F&A rate: more cost share = lower negotiated rate. For example, our current negotiated rate is 56.5%. A significant increase in our cost share commitments could result in that rate going down after the next negotiation, resulting in a decrease in the reimbursement of indirect costs previously expended by the university.

  • Federal regulations require that Cost Sharing be allocable to a specific project and that it is verifiable. As the University office charged with responsibilities concerning grant activities from inception to completion, SPS collects and tracks data pertaining to grant-related Cost Sharing.
  • Federal regulations regarding Cost Sharing are found in the Code of Federal Regulation, 2 CFR 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” (§ 200.306 Cost sharing or matching).

Federal regulations regarding Cost Sharing are found in the Code of Federal Regulation, 2 CFR 200, “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards” (§ 200.306 Cost sharing or matching).

Allowable Cost Share

  • To be acceptable as Cost Sharing, contributions must satisfy all of the following criteria as stated in part in Subpart (b):
    • Are verifiable from the recipient’s records;
    • Are not included as contributions for any other Federal award;
    • Are necessary and reasonable for accomplishment of project or program objectives;
    • Are allowable under Subpart E—Cost Principles of this part;
    • Are not paid by the Federal Government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such program can be applied to matching or cost sharing requirements of other Federal programs;
    • Are provided for in the approved budget when required by the Federal awarding agency; and
    • Conform to other provisions provided in 2 CFR 200.
  • Unrecovered indirect costs may be included as part of Cost Sharing or Matching only with the prior approval of the Federal awarding agency.

  • Cost Sharing consists of allowable and necessary direct costs and/or unrecovered indirect expenses. Typical cost share items are: PI Salary and fringe benefits and the related facilities and administrative cost. These costs are easily identifiable and documented.
  • Examples of allowable forms of Cost Sharing:
  • Effort devoted to sponsored projects by primary individual (PI, Co-PI, Project Director, etc.).
  • Tuition, fees, and stipends related to work performed by graduate students on sponsored agreements.
    Note: Sponsor approval may be required to include tuition, fees, and stipends.
  • Use of equipment charged at fair market rate
    Note: Sponsor approval may be required to include equipment use as Cost Sharing. Consult with SPS early in budget preparation to ascertain allowability.
  • Research and laboratory supplies.
  • Travel.
  • Costs incurred by subrecipients or other third parties, including third-party contributions, not otherwise reimbursed.
    Caution: The value of third-party In-kind contributions must be established in the proposal. When contributions are other than personal services, the provider must establish the fair market value of the item. SPS must review and approve the use of these contributions as cost share.
  • Unrecovered facilities and administrative costs may be included as part of Cost Sharing on federal awards only if they are specifically identified in the award or with the approval of the awarding agency.
  • Keep in mind that any kind of expense used as cost share must only be used once and not be used against multiple sponsored programs.
  • Effort must have been expended directly in support of the scope of work of the sponsored project and coinciding with the award’s period of performance.

  • Cost sharing waived IDC is allowable only in the situation that the sponsor requires less than the federally approved negotiated rate, and 
  • the sponsor allows the use of waived indirect costs as cost sharing.

  • Voluntary uncommitted cost share occurs when faculty and/or senior researchers donate effort to sponsored agreements above and beyond that which is committed and budgeted for in a sponsored agreement as either sponsor paid or cost shared. 
  • This is not reported to the sponsor and does not require the cost share is documented in Workday.

  • When cost sharing salary, the related cost of fringe benefits is included.
  • Overhead (indirect costs or facilities & administrative expense) is generally not included.

In most cases, No. You cannot cost share from another federal grant except as authorized by statute.

When specifically allowed by the federal sponsor, the PI may utilize funds from non-federal awards as the source of cost sharing on federal awards when specifically allowed by both the non-federal and federal sponsor.

Unrecovered indirect costs, including indirect costs on cost sharing or matching, may be included as part of cost sharing or matching only with the prior approval of the sponsor.

  • To be allowable as cost share, costs must be allowable as direct costs to an award. Since administrative costs must first meet certain criteria to be included in the direct costs, cost shared administrative costs must meet the same criteria:
    • Administrative or clerical services are integral to a project or activity;
    • An individual or specific role can be specifically identified with the project or activity; and
    • Such costs are explicitly included in the budget and/or have the prior written approval of the Federal awarding agency.

Cost-shared salaries and benefits as a percentage of PI effort should be calculated no differently than if they were direct costs of the award, so the PI would include expected annual increases in pay.  If the budget proposes a $20,000 cost-sharing commitment, and this commitment is predicated on a 5% salary increase across-the-board for certain project personnel, then the University is obligated to document $20,000 in cost-sharing regardless of what the actual percentage increases are for these individual’s salaries.

Since the amount of salary over the NIH cap is an unallowable cost, it can’t be used as cost share.

Infrastructure costs such as laboratory space or existing equipment cannot be cost shared. PIs should take care in preparing proposals not to commit use of facilities as cost sharing, but rather to characterize the facilities as “infrastructure available for the performance of the sponsored project.”

  • “Donated property from third parties may include such items as
    • equipment,
    • office supplies,
    • laboratory supplies, or
    • workshop and classroom supplies.
  • Value assessed to donated property included in the cost-sharing or matching share must not exceed the fair market value of the property at the time of the donation” (Uniform Guidance 2 CFR 200.306(g)). See Uniform Guidance 2 CFR 200.306(d), (h), and (i) for related scenarios).

Cost sharing should only be described and quantified in the budget justification, unless otherwise specified by the funding announcement.

Cost Share Posting, Reporting, and Tracking

A Proposal/Award Cost Share Form is required for each proposal that includes cost sharing and can be found as an attachment in the ORSO database eRex. 

The department and PI are responsible for tracking cost share so SPS can verify and report it to the sponsoring agency.

  • The Principal Investigator or a departmental grant manager is responsible for assigning the expense using the cost share grant line.
  • Once the project is funded, the Principal Investigator must review the Cost Sharing information provided at proposal submission, update if necessary, and certify that the Cost Sharing required by the terms and conditions of the award can be met.
  • The Principal Investigator will provide the source(s) of funding for the Cost Sharing, which can be found in the ORSO database eRex.
  • Principal Investigators (PIs) are responsible for assuring that the Cost Sharing commitments are met and must provide appropriate documentation to Sponsored Programs Services, which includes appropriate documentation (see table attached) from the providers of Third-party Cost Sharing.
  • Submitting a request to post 3rd party cost share to SPS through Workday
  • The departmental grant managers verifies that the PI certified and approved the cost share is ready to post in Workday.  

  • Any amount of committed Contributed Effort/unpaid effort must be reported in Workday using salary allocation business process, and if corrections are required using the PAA business process in Workday.
  • Should the cumulative total of Matching funds or Cost Sharing commitments based on the faculty member’s academic time and effort exceed the percentage of the faculty member’s academic year time allowed by the College as a Research Allocation, advance approval by the faculty member’s department chair and dean is required and is to be documented and attached to the proposal.

At proposal, the cost share budget and commitment letters must be submitted as part of the proposal package found in the ORSO database.

The faculty member’s appointment is given in terms of percentage, not hours. Assuming a full-time appointment, all the commitments must total 100%.

  • To convert percent effort to person months, multiply the percentage of your effort associated with the project times the number of months of your appointment. Here are some examples:
    • 25% of a 9 month academic year appointment equals 2.25 (AY) person months (9 x 0.25= 2.25)
    • 10% of a 12 month calendar appointment equals 1.2 (CY) person months (12 x 0.10 = 1.2)
    • 35% of a 3 month summer term appointment equals 1.05 (SM) person months (3 x 0.35= 1.05)
    • 10% of a 0.5 FTE 12 month appointment equals 0.6 (CY) person months (12 x .5 X .1 = 0.6)

If the regular pay schedule of an institution is a 9 month academic year and the PI will devote 9 months at 30% time/effort and 3 months summer term at 30% time/effort to the project, then 2.7 academic months and .9 summer months should be listed in the academic and summer term blocks of the application (9 x 30% = 2.7 person months; 3 x 30%= .9).